Capital structure of an enterprise -- open questions regarding its displaying under the Czech legislative conditions

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F13%3A%230002048" target="_blank" >RIV/46747885:24310/13:#0002048 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Capital structure of an enterprise -- open questions regarding its displaying under the Czech legislative conditions
Original language description
The aim of this article is to discuss theoretical approaches to the evaluation of capital structure of enterprises and its application under the terms and conditions of the existing Czech accounting and tax legislation. The initial study analyzes the impact of the different approach to displaying of financial leasing liabilities within the leaseholder balance-sheet liabilities. In accordance with the Czech legislation, the leasing liability may or may not be displayed in debt capital section of the balance-sheet. The second study confronts the theory of tax shield with the current tax legislation provisions. This article should open discussion with regard to contrasts between theories and economic reality..
Czech name
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Czech description
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 11th international conference Liberec Economic Forum 2013
ISBN
978-80-7372-953-0
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
104-113
Publisher name
Technická univerzita v Liberci
Place of publication
Liberec
Event location
Liberec
Event date
Jan 1, 2013
Type of event by nationality
CST - Celostátní akce
UT code for WoS article
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